N.J.S.A. § 54:8A-50.
Liability of employer required to withhold tax; special fund; right of action against employer
Every employer required to deduct and withhold tax under this act is hereby made liable for such tax. For such purposes any amount required to be withheld and paid over to the Division of Taxation shall be considered the tax of the employer. Any amount of tax actually deducted and withheld under this act shall be held to be a special fund in trust for the Division of Taxation. No employee shall have any right of action against his employer in respect to any moneys deducted and withheld from his wages and paid over to the Division of Taxation in compliance or in intended compliance with this act.
L.1961, c. 32, p. 152, s. 50, eff. May 29, 1961. Amended by L.1961, c. 129, p. 795, s. 34.
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In this chapter (40 sections)
- 54:8A-29. · Taxable year; annual accounting period; calendar year;…
- 54:8A-30. · "Partnership" defined
- 54:8A-31. · Partnership liability; inclusions in gross income
- 54:8A-32. · Computation of gross income of taxpayer
- 54:8A-33. · Income derived from sources within taxpayer's source state;…
- 54:8A-34. · "Net income" defined
- 54:8A-35. · Computation of net income; deductions
- 54:8A-36. · Computation of gross income from federal adjusted gross…
- 54:8A-37. · Additional deductions
- 54:8A-38. · Inventories
- 54:8A-39. · Net capital gain or loss; computation; deductions
- 54:8A-40. · Items not deductible
- 54:8A-41. · "Capital assets" defined
- 54:8A-42. · Basis of property; gain or loss from sale or other…
- 54:8A-43. · Agreements with taxpayer relating to liability
- 54:8A-44. · Persons required to file
- 54:8A-46. · Actions for collection of tax
- 54:8A-47. · Payment of tax; signing of documents; certification of…
- 54:8A-48. · Taxable year; method of accounting
- 54:8A-49. · Withholding return
- 54:8A-50. · Liability of employer required to withhold tax; special…
- 54:8A-51. · Failure of employer to deduct and withhold tax or to pay…
- 54:8A-52. · Reciprocity credit; relief from withholding
- 54:8A-53. · Delinquent return or taxes; penalties; interest; abatement…
- 54:8A-54. · Applicability of State Tax Uniform Procedure Law
- 54:8A-55. · Administration; determination of amount of tax due
- 54:8A-56. · Exercise of powers and duties of Division of Taxation by…
- 54:8A-57. · Effective date; suspension of tax; cessation
- 54:8A-58. · Short title
- 54:8A-59. · Imposition of tax; levy; collection; payment
- 54:8A-60. · Rate of tax
- 54:8A-61. · Definitions
- 54:8A-62. · "Derived from sources within" defined
- 54:8A-63. · "Source state" defined
- 54:8A-64. · Resident individual
- 54:8A-65. · Nonresident individual
- 54:8A-66. · "Taxpayer" defined
- 54:8A-69. · "Eligibility year" defined
- 54:8A-70. · "Taxable year" ; "annual accounting period" and "calendar…
- 54:8A-71. · "Partnership" defined